论固定资产投资审计

On the audit of the fixed asset investment

固定资产投资审计是审计署今后五年发展规划的重要任务之一。规划对固定资产投资审计的概念、范围做了明确的规定,并对我国固定资产投资审计体制的现状进行了剖析。通过对我国投资审计体制弊端的分析,以及加入WTO后对我国投资领域的影响,提出了投资审计发展的总体设想及应对措施。

As the audit of the fixed asset investment is one of the major commitments for the auditing departments in the oncoming five years, concepts and scales of the audit are elucidated, in addition to an analysis of the current Chinese auditing system in the regard. This paper starts with the disadvantages of the auditing system, discusses the influences of WTO to the investment policies, and offers a prospect and strategies.